The tariff classification and status under the North American Free TradeAgreement (NAFTA), of a polyurethane clog from Mexico; Article 509

NY C89290 July 13, 1998 CLA-2-64:RR:NC:TP:347 C89290 CATEGORY: Classification TARIFF NO.: 6401.99.30 Ms. Nanette DeSanto H.H. Brown Shoe Co., Inc. 124 West Putnam Avenue Greenwich, CT. 06830 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a polyurethane clog from Mexico; Article 509 Dear Ms. DeSanto: In your letter dated June 18, 1998, you requested a ruling on the status of a polyurethane clog from Mexico under the NAFTA. You state that the shoe submitted, a polyurethane clog, is made up of a polyurethane shell which will be made in the U.S. (which we assume means that they originate under the NAFTA origin rules), and will then be sent to Mexico where leather linings will be added inside the shoe, and a leather band will be stitched around the top line. You also state that the added materials are all of Mexican origin, which we assume means that they originate under the NAFTA origin rules. The applicable tariff provision for the polyurethane clog will be 6401.99.30, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for footwear, with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, designed for use without closures. The general rate of duty will be 25% ad valorem. Since the finished shoes are made entirely in the territories of both Mexico and the U.S., using materials which themselves were originating, they will satisfy the requirements of HTSUSA General Note 12 (b) (iii). The merchandise will therefore be entitled to a 16.6% rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-466-5890. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division